2001 (9) TMI 396

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....dvocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been directed by the Revenue against the impugned order-in-original dated 18-8-1993 passed by the Collector of Central Excise vide which he had dropped the demand of Rs. 5,87,263/- which was sought to be recovered from the respondents by the Revenue. 2. The demand has been dropped by the Collector of....

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....tting aside the impugned order of the Collector to that extent, the learned Counsel for the respondents has no objection. 4. However, the learned Counsel has got serious objection for setting aside the portion of the impugned order where the Collector had held the duty demand to be time-barred. He has contended that the findings of the Collector regarding limitation had not been challenged....

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....m this it can be safely assumed that the Revenue had prayed for setting aside the entire order of the Collector and not a part of it. 6. We have gone through the review order as well as the statement of facts, the grounds of appeal and the prayer made by the Revenue in the appeal. If all these documents are read as a whole, in our view, the Revenue has prayed for setting aside the entire o....

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....the ground that the matter regarding the steel structurals dutiability deserves to be re-examined in the light of the above referred Apex Court judgment, it would not be just and proper to allow other portion of the order which is inseparable from the main, to stand, as it would result in miscarriage of justice. 6. The learned Counsel has, no doubt, drawn our attention to the judgments of ....